Ind AS Made Easy (In 2 Volumes) | For CA Final New Syllabus | Applicable for Nov 2026 and May 2027 Examinations

This 15th Edition (July 2026) of Commercial's Ind AS Made Easy is a comprehensive two-volume resource designed for the CA Final New Syllabus, applicable for the November 2026 and May 2027 examinations, authored by CA Ravi Kanth Miriyala and CA Sunitanjani Miriyala.

The series is divided into:

• Volume 1 - The Concept Book
• Volume 2 - The Practice Book

The books are updated to include the recent amendments in Ind AS, including Ind AS 115 and Ind AS 116, ensuring alignment with the latest syllabus requirements. Prepared with a student-friendly approach, the series provides conceptual clarity through detailed explanations and practical illustrations while also covering all previous examination questions.

Key features include:

• Recent amendments in Ind AS are included (including Ind AS 115 & Ind AS 116)
• Student-friendly presentation
• Coverage of all previous exam questions
• Conceptual understanding of the standards with detailed examples
• Very simple language for easy understanding
• Diagrammatic summaries of each standard for quick revision
• Additional explanations within each standard wherever required
• Major differences between Ind AS and IFRS explained in simple language

This edition is particularly suitable for CA Final students, Students seeking both conceptual understanding and extensive practice, CMA Final, M.Com, and other specialised studies.

Whether used for concept building, examination preparation, revision, or practice, this two-volume edition serves as a structured and comprehensive guide to mastering Indian Accounting Standards (Ind AS) for professional examinations.

Preface
Acknowledgment
Part A Introduction
Part B Conceptual Framework for Financial Reporting under Ind AS (Conceptual Framework)
Part C Important Basics of Ind AS
Chapter 1 Ind AS 1 - Presentation of Financial Statements
Chapter 2 Ind AS 2 - Inventories
Chapter 3 Ind AS 7 - Statement of Cash Flow
Chapter 4 Ind AS 8 - Accounting Policies, Change in Accounting Estimate and Errors
Chapter 5 Ind AS 10 - Events after the Reporting Period
Chapter 6 Ind AS 12 - Income Taxes
Chapter 7 Ind AS 16 - Property, Plant and Equipment (PPE)
Chapter 8 Ind AS 19 - Employee Benefits
Chapter 9 Ind AS 20 - Accounting for Government Grants
Chapter 10 Ind AS 21 - The Effects of Changes in Foreign Exchange Rates
Chapter 11 Ind AS 23 - Borrowing Costs
Chapter 12 Ind AS 24 - Related Party Disclosures
Chapter 13 Ind AS 27 - Separate Financial Statements
Chapter 14 Ind AS 28 - Investments in Associates and Joint Ventures
Chapter 15 Ind AS 33 - Earnings Per Share
Chapter 16 Ind AS 34 - Interim Financial Reporting
Chapter 17 Ind AS 36 - Impairment of Assets
Chapter 18 Ind AS 37 - Provisions, Contingent Liabilities and Contingent Assets
Chapter 19 Ind AS 38 - Intangible Assets
Chapter 20 Ind AS 40 - Investment Property
Chapter 21 Ind AS 41 - Agriculture
Chapter 22 Ind AS 101 - First-time Adoption of Indian Accounting Standards
Chapter 23 Ind AS 102 - Share Based Payments
Chapter 24 Ind AS 103 - Business Combinations
Chapter 25 Ind AS 105 - Non-current Assets Held for Sale and Discontinued Operations
Chapter 26 Ind AS 108 - Operating Segments
Chapter 27 Ind AS 109, 107 & 32 - Financial Instruments
Chapter 28 Ind AS 110 - Consolidated Financial Statements
Chapter 29 Ind AS 111 - Joint Arrangements
Chapter 30 Ind AS 112 - Disclosure of Interests in Other Entities
Chapter 31 Ind AS 113 - Fair Value Measurement
Chapter 32 Ind AS 115 - Revenue from Contracts with Customers
Chapter 33 Ind AS 116 - Leases
Chapter 34 Differences between Ind AS and IFRS
Chapter 35 Schedule III - Division II – Ind AS Financial Statements
Chapter 36 Analysis of Financial Statements
Chapter 37 Professional and Ethical Duty of a Chartered Accountant
Chapter 38 Accounting and Technology